Registration and filing VAT returns in Belgium
Tax representative in Belgium
Do you want to use a tax representative (or tax agent) in Belgium? Know all about tax representation in Belgium? Understand the advantages of a tax representation in Belgium? Know how to register to VAT in Belgium via a tax representation? You are in the right place! On this page, we explain in a clear way, what a tax representative is, what are the advantages, and how to register for Belgian VAT via a tax representation!
Need to register to VAT in Belgium ?
Are you developing your export sales? Do you have new intra-community VAT obligations to manage in Italy? We have the solution to help you develop your business without adding to the paperwork.
Eurofiscalis takes care of your VAT registration and returns in Belgium
What is a tax representative in Belgium ?
Companies subject to VAT in their own country and carrying out operations subject to VAT in Belgium must identify themselves for Belgian VAT at the Central Office for Foreign Taxpayers (BCAE). In Belgium, two schemes exist whereby a foreign taxable company without a permanent establishment in Belgium can be assigned an individual VAT identification number. A distinction is made between :
In which cases is it necessary to call upon a tax representative in Belgium ?
Companies established outside the European Union that will have the following operations on the Belgian territory will have to call upon a tax representative :
What are the advantages of a tax representative in Belgium?
You can fully concentrate on your business by mandating Eurofiscalis. We take care of all written and oral communications as well as all administrative procedures with the Belgian authorities.
You will find below the advantages of this service :
How to VAT register via a tax representation in Belgium ?
In order to register for Belgian VAT, non-established foreign companies must first provide proof of activity in Belgium, requiring identification. Before the BCAE will issue a Belgian VAT identification number, the taxable person must provide irrefutable proof that he will carry out operations for which an identification number is required in the near future. Without proof of activity, a foreign taxable person who does not have a permanent establishment in Belgium cannot be assigned a VAT number.
Proof can be provided, for example, by means of a contract or order form, a warehouse rental contract in the case of a distribution center, an import document, a transport document, an invoice, proof of merger or takeover.
Here is the list of documents to be provided when submitting the registration file :
The VAT registration in Belgium via a tax representative requires the deposit of a cash deposit on behalf of the FPS Finance. This must be paid via the Caisse des Dépôts et Consignations (CDC). The guarantee document must be submitted via the e-DEPO application.
The + of Eurofiscalis
As a result, all your European subcontractors will be able to perform these services without having to register for VAT and will thus avoid administrative steps for occasional activities.
Hundreds of companies choose Eurofiscalis to help them in their development in Europe. Listen to the testimonial of our client PING, we help them to manage their intra-community VAT
“The service Eurofiscalis provide us, give me the confidence and trust that we have a compliance process to Europe for our VAT and customs…”
Hundreds of you have asked us questions about how VAT works. We do our best to answer them. Below are the most frequently asked questions.
YES! Any company established outside the European Union which undertakes taxable operations in one of the Member States is obliged to appoint a tax representative. The tax representative is in charge of respecting all the tax obligations of the represented company.
The representative engages his responsibility towards the authorities of the country and automatically becomes co-responsible in case of fraud or delay or failure to comply with tax obligations.
Tax representative is the term used when the representative represents a company established outside the European Union.
Fiscal agent is the term used when the representative represents a company established within the European Union.
The time required to obtain a VAT number varies according to the country. However, in general, it takes about 4 weeks! For more information, do not hesitate to contact us via our contact form.
Some operations make the company liable for tax in the country where the operation is performed. Each country applies different rules for VAT liability. It is mandatory to analyze the operation in order to define the resulting obligations. However, the following is a non-exhaustive list of operations that could potentially make a transaction taxable:
- Import and/or export,
- Purchase – Resale,
- Provision of service on an immovable property,
- Exceeding the CA threshold.
No ! This is the main advantage of using the services of a tax representative or agent. Registering your company in another Member State does not mean creating a permanent establishment.
By engaging in taxable operations in one country, you are liable for VAT only. In other words, only the VAT obligations have to be fulfilled. For everything that concerns corporate tax, accounting… that remains in your country of origin.
The corporate tax, your accounting… are attached to your company in the country of origin. The corporate tax, your accounting… are linked to your home country company. It is important to understand that registering your company for VAT in another Member State does not mean creating a company. As a result, you are only liable for the obligations related to VAT (filing of VAT return, equivalent to the CA3 in France, payment of the collected VAT to the local tax authorities…).
Yes ! A company can have a VAT number in each Member State of the European Union. It is common for a company operating regularly in different EU countries to have several VAT numbers. Moreover, some countries assign 2 VAT numbers, a local VAT number and an intra-Community VAT number.
The European Commission has set up a website allowing to check in real time the validity of an intra-community VAT number. You just have to indicate the VAT number and the country of attribution on their website by clicking on this link : https://ec.europa.eu
The cost varies according to the complexity of the operations, the country concerned and the fiscal stamps or registration fees applied in the concerned State. In general, the cost of a registration varies from 500 to 1000 € depending on the case.
Why use our Service to be your tax representative / tax agent?
Eurofiscalis is an international tax company specialising in tax representation. Our experts (statutory auditors, accountants, lawyers) speak 3 languages and will take care of all tax obligations on behalf of your company. European tax law and related aspects are a critical issue in a company’s development on the international arena, which is why we establish long-term relations based on trust.
Analysis of your flows and compliance with VAT, intrastat, invoices, customs
Processing and submission of your VAT registration
Getting your local and EORI numbers
Simplified customer/supplier bookkeeping
Filing of your periodic VAT and Intrastat returns
Single point of contact with local authorities
Countries where we offer the service of fiscal representative
Use our firm to manage your VAT obligations in Belgium
Use our service and outsource the management of your Belgium VAT returns